The State Administration Of Taxation: Clear Export Tax Return (exemption) Related Issues, Effective May 1.

- Apr 24, 2018-


The state administration of taxation: clear export tax return (exemption) related issues, effective May 1.

The original announcement specific as follows: 

         first, export enterprises or other units to handle export tax refund (exemption) put on record formalities, shall be in accordance with the provisions, to the competent tax authority fill in the revised "export tax refund (exemption) for the record table".

      two When the export enterprises and other entities declare their export tax refund (exemption), they shall not refund the tax return (exemption). The competent tax authorities may accept the export refund (exemption) tax declaration after confirming the contents of the declaration documents and the corresponding administrative department's electronic information.

      three The export enterprises or other entities that implement the method of exemption from tax refund shall no longer submit the VAT tax returns when the export tax refund (exemption) is applied.

Export enterprises no longer provide customs declaration for import goods (special processing trade) when they apply for the certificate of import goods.

     Five, the foreign trade enterprises need to batch purchase goods declaration of tax refund (exemption) and buy the self-produced taxable consumer goods production enterprises should be partial to declare consumption tax rebates, export enterprises no longer allowed to competent tax authorities of the export tax rebate stock batch declaration ", by the competent tax authorities through export tax management system in place to check the incoming credentials.

    Six, export enterprises or other units in the export tax refund (exemption) of the declaration deadline to declare customs declaration of export tax refund (exemption) export, agent entrusted export goods certificate, certificate of export goods, stock certificate of value added tax is not the content of the electronic information or documents and electronic information than not, should be in the export tax refund (exemption) declare deadline, to the competent tax authorities shall submit the proof of export tax refund (exemption) no related electronic information form. Relevant refund (exemption) tax return certificate and data retention enterprise for reference, no longer submitted.

    seven,export of labor service export enterprises or other units, cross-border VAT taxable behavior, not collected all the documents for the following reasons, cannot be declared within a prescribed period of time, should be in export tax refund (exemption) of the declaration deadline has to be responsible for the management of export tax refund (exemption), the director of the tax authorities shall submit the application form for export tax refund (exemption) extension declaration "(attachment 3) and the relevant proof materials, apply for delayed declaration. The competent tax authorities shall complete the approval within 20 working days from the date of accepting the enterprise application and inform the export enterprises or other units of the results.


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